Pengaruh Pengendalian Internal, Risk Based Audit, dan Whistleblowing System terhadap Pencegahan Kecurangan (Fraud) dan Dampaknya pada Kualitas Laporan Keuangan

The objective of this study is to empirically examine the effect of internal control, risk-based audit, and whistleblowing system on fraud prevention, as well as their impact on the quality of financial statements. The respondents of this study are employees working in insurance companies. The population consists of 25 insurance companies. This research employs a quantitative causal-associative approach, with the primary data collected through questionnaires. The sample comprises 71 respondents drawn from 25 insurance companies. The quality of the questionnaire data was tested using the statistical software Smart PLS (Partial Least Squares) version 3. The results indicate that internal control has a positive but insignificant effect on fraud prevention; risk-based audit and whistleblowing system have a positive and significant effect on enhancing fraud prevention; internal control, risk-based audit, and fraud prevention have a positive but insignificant effect on the quality of financial statements; whistleblowing system has a positive and significant effect on the quality of financial statements; fraud prevention does not mediate the relationship between internal control and the quality of financial statements; fraud prevention does not mediate the relationship between risk-based audit and the quality of financial statements; and fraud prevention does not mediate the relationship between whistleblowing system and the quality of financial statements.